Civic Intelligence

Niagara Wheatfield Teachers Association

990 • Fiscal year 2014 • EIN 13-1163833

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 03, 2015

Refreshing map…

2292 Saunders Settlement RoadSanborn, NY 14132-9268

(716) 215-3100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

64th percentile

$5,031

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

25th percentile

-7.2%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

60th percentile

3.2%

Faster revenue growth than 60% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$45,597

Down $3,553 (-7.2%) from 2013

Net Assets

Down

$45,597

Down $3,553 (-7.2%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$221,195

Up $6,900 (+3.2%) from 2013

Expenses

Up

$224,748

Up $10,575 (+4.9%) from 2013

Net Income

Down

-$3,553

Down $3,675 (-3012%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2010: $53,851Liabilities 2010: $0Net Assets 2010: $53,8512010Assets 2011: $40,286Liabilities 2011: $0Net Assets 2011: $40,2862011Assets 2012: $49,028Liabilities 2012: $0Net Assets 2012: $49,0282012Assets 2013: $49,150Liabilities 2013: $0Net Assets 2013: $49,1502013Assets 2014: $45,597Liabilities 2014: $0Net Assets 2014: $45,5972014Assets 2015: $48,288Liabilities 2015: $0Net Assets 2015: $48,2882015Assets 2016: $49,249Liabilities 2016: $0Net Assets 2016: $49,2492016Assets 2017: $33,037Liabilities 2017: $0Net Assets 2017: $33,0372017Assets 2018: $38,788Liabilities 2018: $0Net Assets 2018: $38,7882018Assets 2019: $52,640Liabilities 2019: $0Net Assets 2019: $52,6402019Assets 2020: $64,294Liabilities 2020: $0Net Assets 2020: $64,2942020Assets 2021: $71,814Liabilities 2021: $0Net Assets 2021: $71,8142021Assets 2022: $89,086Liabilities 2022: $0Net Assets 2022: $89,0862022Assets 2023: $90,922Liabilities 2023: $0Net Assets 2023: $90,9222023Assets 2024: $80,835Liabilities 2024: $0Net Assets 2024: $80,8352024Assets 2025: $69,220Liabilities 2025: $0Net Assets 2025: $69,2202025

Highlighted filing

2014

Assets$45,597
Liabilities$0
Net Assets$45,597

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $232,268Expenses 2010: $232,756Net Income 2010: -$4882010Expenses 2011: $237,3532011Expenses 2012: $222,8532012Revenue 2013: $214,295Expenses 2013: $214,173Net Income 2013: $1222013Revenue 2014: $221,195Expenses 2014: $224,748Net Income 2014: -$3,5532014Revenue 2015: $220,891Expenses 2015: $218,200Net Income 2015: $2,6912015Revenue 2016: $218,867Expenses 2016: $217,906Net Income 2016: $9612016Revenue 2017: $213,510Expenses 2017: $229,722Net Income 2017: -$16,2122017Revenue 2018: $231,169Expenses 2018: $225,418Net Income 2018: $5,7512018Revenue 2019: $237,479Expenses 2019: $223,627Net Income 2019: $13,8522019Revenue 2020: $234,084Expenses 2020: $222,430Net Income 2020: $11,6542020Revenue 2021: $234,796Expenses 2021: $227,276Net Income 2021: $7,5202021Revenue 2022: $262,344Expenses 2022: $245,072Net Income 2022: $17,2722022Revenue 2023: $262,562Expenses 2023: $260,726Net Income 2023: $1,8362023Revenue 2024: $263,070Expenses 2024: $273,158Net Income 2024: -$10,0882024Revenue 2025: $244,818Expenses 2025: $256,431Net Income 2025: -$11,6132025

Highlighted filing

2014

Revenue$221,195
Expenses$224,748
Net Income-$3,553
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 3, 2015
Return Version
2013v4.0
Gross Receipts
$221,195
Mission and Program Overview

Mission

Collection and transmission of dues which are used for teachers contract maintenance and enforcement for the members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$46,687$42,891▼ $3,796
Cash and Non-Interest-Bearing Accounts$2,363$2,706▲ $343
Land, Buildings, and Equipment, Net$100--
Total Assets$49,150$45,597▼ $3,553
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$41,655$39,150▼ $2,505
Temporarily Rstr Net Assets$7,495$6,447▼ $1,048
Total Net Assets Fund Balance$49,150$45,597▼ $3,553
Total Liabilities and Net Assets / Fund Balance$49,150$45,597▼ $3,553

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$600$600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin RustowiczPresidentPT$5,031$5,031
Leonora GalmbacherVice Preside-$3,306$3,306
Cindy MtpleasantRecording Se-$1,984$1,984
Dan KrolewskiTreasurer-$1,984$1,984
Darla BubarCorresp. Sec-$1,984$1,984
Patrick CreamerCordinator-$1,000$1,000
Karl HeilmannSickbank CHA-$992$992
Andrew ZwellingMembership C-$992$992
Glenn HiwillerGrievance Co-$992$992
Linda HermanGrievance Co-$992$992
Revenue and Support

Revenue Composition

Contributions and Grants
$3,043
Program Service Revenue
$200,673
Investment Income
$70
Other Revenue
$17,409
All Other Contributions
$3,043
Change in Net Assets
$-3,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,820
Salaries, Compensation, and Employee Benefits$21,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$19,257--$19,257
Conferences and Meetings$15,061--$15,061
Other Expenses$3,000--$3,000
Payroll Taxes$2,096--$2,096
Fees for Services Accounting-$1,750-$1,750
Office Expenses$99$1,370-$1,469
All Other Expenses$614--$614
Other Salaries and Wages$575--$575
Insurance$320--$320
Advertising$170--$170
Depreciation Depletion$100--$100
Total Functional Expenses$221,628$3,120$0$224,748
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The officers review the 990 before returning the e-file authorization.

Form 990, Page 6, Part VI, Line 15A

Both the president and other officers include a review and approval by independent persons

Form 990, Page 6, Part VI, Line 15B

Form 990 is available upon request

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

EIN
13-1163833
Phone
7162153100

Signing Officer

Name
Dan Krolewski
Title
Treasurer
Phone
7162153100
Signed
2015-02-03

Organization Details

Principal Officer
Dan Krolewski
Formed
1971
Legal Domicile
Ny
Voting Board Members
31
Independent Board Members
31
Employees
11

Preparer

Preparer
Joseph M Becht
Phone
7166300600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Collection and transmission of dues which are used for teachers contract maintenance and enforcement for the members.

Raw XML Appendix332 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLLECTION AND TRANSMISSION OF DUES WHICH ARE USED FOR TEACHERS CONTRACT MAINTENANCE AND ENFORCEMENT FOR THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS REVIEW THE 990 BEFORE RETURNING THE E-FILE AUTHORIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOTH THE PRESIDENT AND OTHER OFFICERS INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049150
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt045597
IRS990/TotalOtherProgSrvcExpenseAmt0221628
IRS990/TotalProgramServiceExpensesAmt0221628
IRS990/TotalProgramServiceRevenueAmt0200673
IRS990/TotalReportableCompFromOrgAmt019257
IRS990/TotalRevenueGrp/ExclusionAmt070
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0218082
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221195
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045597
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt041655
IRS990/UnrestrictedNetAssetsGrp/EOYAmt039150
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102292 SAUNDERS SETTLEMENT ROAD
IRS990/USAddress/City0SANBORN
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode0141329336
IRS990/VotingMembersGoverningBodyCnt031
IRS990/VotingMembersIndependentCnt031
IRS990/WebsiteAddressTxt0WWW.NWTA-UNION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN KROLEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07162153100
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10NIAGARA WHEATFIELD TEACHERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0131163833
ReturnHeader/Filer/PhoneNum07162153100
ReturnHeader/Filer/USAddress/AddressLine102292 SAUNDERS SETTLEMENT ROAD
ReturnHeader/Filer/USAddress/City0SANBORN
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode0141329268
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161139378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SONGIN LUDERMAN CPAS CVAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine108612 MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WILLIAMSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0142217455
ReturnHeader/PreparerPersonGrp/PhoneNum07166300600
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH M BECHT
ReturnHeader/ReturnTs02015-02-10T07:35:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$2.45$2.56$0.12
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$2.63$2.73$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$2.63$2.61$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$2.62$2.45$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$2.35$2.27$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$2.34$2.22$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$2.37$2.24$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$2.31$2.25$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$2.14$2.30$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$2.19$2.18$0.01
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$2.21$2.18$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$2.21$2.25$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$2.14$2.14$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$2.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$2.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$2.32$2.33$0.00